The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European

"The behavior of taxes on capital income in the recent decades points to the notion that international tax competition that follows globalization of capital mar

The book describes the developments and the evidence, the problems and the interrelationships among problems, the outlook, and the intricate balance between the

How should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle, brings together comprehensive est